The digital platform operators in Slovenia, via which providers sell their goods or services to third persons, shall report to the Financial Administration the data about those sales in 2023 by the 31 January 2024.
In 2021 the EU has introduced the obligation of reporting for platform operators based on Council Directive (EU) 2021/514 (hereinafter: DAC7). DAC7 provisions were transposed into the Slovene legal order in December 2022 based on the new amendments to the Tax Procedure Act (ZDavP-2N) and they were included in Chapter III.Č of part four of the Tax Procedure Act.
Who is liable for reporting of data?
In the Republic of Slovenia (RS) reporting platform operators shall report the information about relevant activities (personal services, rental of immovable properties, rental of any mode of transport or sale of goods) performed by reportable sellers through the platform to other users for consideration. The information shall be reported by platform operators, who are residents for tax purposes in the Republic of Slovenia (RS) or they are established, managed or have a permanent establishment in the RS and they are not qualified platform operators outside the European Union (EU). If platform operators meet the conditions for reporting in different EU Member States, they elect a Member State, in which they will report, but they shall notify of that all Member States, in which they meet the conditions.
A foreign platform operator shall report in the RS if it has elected the RS as a Member State of single registration.
When sellers sell their products or services via their website, they are not considered reportable platform operators.
How should the data be submitted?
Platform operators shall send the data in electronic form via ZBS B2B channel into eDavki system The submission of data will be possible in the first half of January 2024.
Which data should be submitted?
The following data shall be submitted to the Financial Administration: identification data of sellers, data on received consideration, withheld commissions, fees and taxes, data on the number of performed relevant activities, data on financial accounts to which the consideration has been transferred, and in cases of rental of immovable properties also the data on the type, address, land registration number and the number of renting days for each property listing.
Please be noted that reporting platform operators shall finish the due diligence procedures by the end of 2023 and submit the data to FURS by the end of January 2024.
For additional information write to the following e-mail address: dac7.fu(at)gov.si.